First thing you need to create a table for the excel data to import
If you are not sure about the data then create columns with data type as
VARCHAR(MAX)
or else the choose the appropriate data types as per the Value in the excel cell.
you can import this data using DTS Package for SQL Server 2000 or SSIS for SQL Server 2005 and above or else you can create a macro in excel file that will insert the data to the table and also you can do this in c# also..
You can refer
SSIS
DTS